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1990 (8) TMI 142 - SC - CustomsQuashing the penalty imposed - Held that:- In the Collector's order, though there was discussion of offence under Section 133 and failure to perform duty under Section 151, the order itself was passed ex facie under the provisions of Section 117 of the Act. On perusal of the impugned judgment of the High Court, we do not find any discussion on this aspect of the matter and there is no indication as to whether this was urged or not before the High Court. Since the learned Additional Solicitor General has emphasised this aspect and we are inclined to agree with him to the extent indicated above, and as the second respondent is not represented before us, we are inclined to set aside the impugned order and remand the cases to the High Court for fresh disposal in accordance with law in the light of the observations made hereinabove after giving opportunities to the parties for making their submissions on the basis of the evidence already on record; and we order accordingly.
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